https://www.taxtmi.com/caselaws?id=286225 The tribunal set aside the impugned order confirming a demand under Section 11A(1) of the Central Excise Act, 1944, along with interest and penalties. The tribunal found that the adjudicating authority erred in disregarding the certificate confirming the factory's rural area status, which affected the eligibility for the SSI benefit under Notification No. 8/2003-CE. Relying on precedent decisions and emphasizing the importance of such certificates, the tribunal granted consequential relief and held the impugned order unsustainable, concluding the appeal process in favor of the appellants. en-us Thu, 01 Nov 2018 00:00:00 +0530 Tue, 18 Feb 2020 08:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286225 The tribunal set aside the impugned order confirming a demand under Section 11A(1) of the Central Excise Act, 1944, along with interest and penalties. The tribunal found that the adjudicating authority erred in disregarding the certificate confirming the factory's rural area status, which affected the eligibility for the SSI benefit under Notification No. 8/2003-CE. Relying on precedent decisions and emphasizing the importance of such certificates, the tribunal granted consequential relief and held the impugned order unsustainable, concluding the appeal process in favor of the appellants. Case-Laws Central Excise Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286225